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Welch Stewart H.: J.K. Lasser's New
Rules for Estate, Retirement, and Tax P

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

Acknowledgments xi Introduction xiii 1. One Big Beautiful Bill Act of 2025 1 Estate Tax Changes 1 Income Tax Provisions 3 Changes to the Standard Deduction 4 Mortgage Interest Deduction 4 Private Mortgage Insurance (PMI) Premium Deduction Is Restored 4 State and Local Taxes (SALT) 5 Child and Dependent Care Tax Credit Increased 7 Child Tax Credit Enhancements 8 No Tax on Overtime 11 No Tax on Social Security 12 New Deduction for Car Loan Interest 13 New Charitable Contribution Deduction for Non-Itemizers 14 New Charitable Contribution Limitation for Itemizers 15 Changes to the Alternative Minimum Tax (AMT) 16 Clean Energy Tax Credit Phaseout 17 Wagering Losses Rule Modified 17 Educator Expense Deduction Expanded 17 Personal Casualty Losses (Slightly) Expanded 17 Education Provisions 18 Trump Savings Accounts 18 Section 529 Plans 18 Postsecondary and Career Training 19 Rollover to Roth IRA 19 Significant Changes for Student Loans 19 Business Taxes and Expenses 20 Investments 22 2. Estate Planning 25 What Is Estate Planning? 25 The Benefits of Estate Planning 26 The Nightmares of Poor Planning 28 The Myths of Estate Planning 29 Guidelines for Successful Estate Planning 30 3. The Estate Tax System 33 Determining Your Estate Net Worth 33 Your Estate Tax Picture 40 Your Future Estate 43 Overview of Estate-Planning Strategies 44 4. Investment Strategies for Maximizing Estate Growth 47 Growth Strategy with a Safety Net 48 Prioritizing Your Investment Dollars 53 Retirement Planning: Choosing the Best Investment Environments 53 Roth Conversions 56 Some Final Thoughts on Investing 61 5. Retirement Planning: Living Your Dream 63 Your Retirement Requirements 64 Other Considerations 67 Account for Other Sources of Retirement Income 68 Three Quick Retirement Calculations 70 Best Retirement Strategies 71 Reverse Mortgages 77 Social Security and Your Retirement 80 Claiming Strategies to Consider 82 Customizing Your Health Care Plan for Retirement 84 6. You Don't Have a Will? Big Trouble! 89 Property Transfers at Death 90 Transfers via Probate 91 Direct Transfers by Title 94 Other Methods of Property Ownership 99 Choosing the Best Methods of Ownership 100 Setting Estate-Planning Goals 101 7. Where There's a Will, There's Your Way! 103 What Is a Will? 103 Types of Wills 103 Advantages and Disadvantages of Wills 105 Intelligent Decisions Concerning Your Will's Basic Provisions 107 Executing Your Will 119 Where to Store Your Will 120 Other Important Documents 120 Working with Your Attorney 124 When to Review Your Estate Plan 130 8. Using Trusts in Your Estate Plan 133 The Credit Shelter Trust Will 134 Disclaimers 138 Marital Trusts 140 Spendthrift Trust 144 Standby Trust 144 Other Trusts 145 9. Understanding the Living Trust 147 Advantages of Living Trusts 147 Disadvantages of Living Trusts 149 How a Living Trust Operates 150 Transferring Property into Your Living Trust 153 Types of Property Likely to Be Transferred 156 Living Trust Myths 158 Transacting Business with Your Trust 160 10. Using Insurance in Your Estate Plan 161 Life Insurance 161 Using Life Insurance to Replace Income 164 How Much Life Insurance Do You Need? 165 What Type of Life Insurance Is Best for You? 168 Insurance on a Homemaker 169 Insurance on Adult Children 169 How to Get the Best Deal on Term Life Insurance 169 Using Life Insurance to Leverage Your Estate 171 The Irrevocable Life Insurance Trust (ILIT) 172 About Your Cash Values 175 Summary 178 Tax Treatment of Long-Term Care Insurance 180 Case Study: How a Couple in Their 50s Used a Hybrid LTC Policy to Protect Retirement Savings 181 Key Takeaways: Long-Term Care Planning in 2026 and Beyond 181 Good Sources for LTC Insurance (as of the publication date for this book) 183 11. Smart Strategies for Gifting Assets to Family Members 185 The Annual Gift Tax Exclusion 185 Unintended Gifts 187 Filing a Gift Tax Return 188 The Lifetime Applicable Exclusion Amount 189 Outright Gifts 189 When the Donee Is a Minor 191 Other Tax-Free Gifts 201 Family Gifts Utilizing Trusts 202 Grantor Retained Annuity Trust 202 Grantor Retained Unitrust 204 Qualified Personal Residence Trust 204 Taking Advantage of Generation-Skipping Transfers 208 Sales to Family Members 211 Loans to Family Members 214 Sales to Intentionally Defective Grantor Trusts 214 The Legacy Trust 215 12. Strategic Planning with Charities 225 Outright Gifts to Charities 226 Testamentary Gifts to Charities 229 Gifts Using Charitable Trusts 229 Using Your Charitable Trust for Retirement Planning 232 The Private Foundation 236 13. Family Limited Partnerships 239 General Structure of the Family Limited Partnership 240 Family Limited Partnership Rules 245 14. Succession Planning for the Family Business or Farm 253 Special Estate Tax Benefits for Farmers and Closely Held Business Owners (Ultra-Wealthy) 255 Valuing Your Business or Farm 257 Succession or Sale? 257 Succession Planning: Keeping the Family Business in the Family 258 Maximizing Your Business's Value through a Sale 259 Structuring Your Buy-Sell Agreement 261 Types of Buy-Sell Agreements 261 Funding the Buy-Sell Agreement 262 One Final Strategy-The Employee Stock Ownership Plan 264 15. Asset Protection Strategies 267 The Concept of Fraudulent Transfers 267 Asset Protection for Married Couples 269 A Word about Jointly Held Property 271 Retirement Plans 272 Life Insurance 273 Using Trusts to Protect Assets 274 Using Limited Liability Entities to Protect Assets 276 Use of Multiple Limited Liability Entities 278Foreign Asset Protection Trusts (FAPT) 279 Domestic Asset Protection Trusts (DAPT) 282 16. Personal Business Planning Issues 285 Choosing the Right Entity for Your Business 285 Closing Thoughts 297 Importance of a Business Plan 299 17. The Final Chapter...Or Is It? 301 Financial planning in your 20s 302 Financial planning in your 30s 303 Financial planning in your 40s 304 Financial planning in your 50s 304 Financial planning in your 60s 305 Financial planning in your 70s and Beyond 306 Epilogue-Dealing with Parents and Their Money 309 Appendix A-Professional Advisers 311 Appendix B-Estate Planning Terms 315 Appendix C-IRS Life Expectancy Table 321 About the Author 325 Index 327

The Law of Financial Crime

Following the events of 9\11 individual countries and the international community became increasingly concerned about how best to prevent the funding of terrorist groups. Alternative remittance systems such as Hawala, where money is moved informally between a network of brokers in the Middle East, north Africa and south Asia have been identified as a potential source of terrorist financing leading to calls for greater regulation of such alternative remittance systems.This book analyses the risk such alternative remittance systems pose in terms of terrorist financing, offering a detailed overview of the historical origins and methods of operation of alternative remittance systems or informal value transfer systems. The factors that have come to ensure that these systems have remained operationally viable in modern times are identified along with the risks they present balanced against an overview of their actual misuse for illicit purposes to date. The book presents a detailed critique of the UK framework for the regulation of these systems drawing where possible on existing data to assess the use and effectiveness of these measures in practice. A range of options for mitigating risks associated with specific remittance corridors is considered ranging from initiatives that promote remittances through the banking sector, to efforts to mitigate risk and the impact on the delivery of UK overseas development aid. The book concludes with key recommendations as to the effectiveness of the current regulatory framework within the UK viewed from the perspective of international efforts to secure the regulation of these systems, and in stemming terrorist finance as part of national and international counter-terrorism policy.

The Regulation of Hawala and Alternative Remittance Systems

Stemming Terrorist Finance

International Encyclopedia of Comparative Law, Instalment 45

When Tyler Gardner first became a financial advisor, he realized that the industry cared more about commissions than education. Fed up, he began posting informational videos. No jargon, no gatekeeping, just honest financial education to help his now 4+ million followers build real wealth.Real wealth isn't someone else's formula or number. It's a life built with intention. It's confidence that your money is doing what you need it to. It's the flexibility to live how you want to-to confidently protect and grow your money, whether you're starting with $1,000 or $10 million.Drawing on vivid stories from two decades as an educator and financial advisor, Tyler helps you define your priority, understand your portfolio, and weather volatile markets to create and navigate greater wealth. Essential, practical, and readable, Real Wealth shows you how to make money work for you-instead of the other way around.

Make Money Work for You

Real Wealth

Financial Statement Analysis and Security Valuation ISE

Federated Intelligence: Unlocking Privacy-Preserving and Cyber Resilience using AI in the Finance Industry" is an edited volume designed to explores how Federated Intelligence can help the finance industry defend against cyber threats, detect fraud, and comply with regulations, all while keeping sensitive financial data secure and distributed.This book provides a comprehensive roadmap for integrating Federated Learning (FL) and AI-driven cyber security into financial ecosystems. Unlike conventional AI systems that require data centralization, Federated Intelligence enables financial institutions to collaborate securely, train powerful AI models, and combat cyber threats.

Unlocking Privacy-Preserving and Cyber Resilience using AI

Federated Learning in Finance

The Compact Guides

The Essential Guide for Actors and Creative Freelancers

Managing Your Money: The Compact Guide

World Scientific Studies in International Economics

Trade Policy, Trade Agreements, And Economic Growth: Essays In International Trade Theory

The Bank of England pull back the curtain on how money really works, and what happens when it doesn't. Where does money come from? What gives a £1 coin its value? And whose job is it to actually print banknotes? Most of us think about money every day. But we tend not to think about how weird it is: a totally abstract concept, built entirely on trust, which somehow makes the whole world function. The Bank of England know more about money than most - after all, they are the ones responsible for making sure it works. Now, the Bank answer all the questions about money that you've never thought to ask - from what makes money money, to how private banks create money every time they give out a loan, to what happens to cash when it's past its sell by date (it's often moulded into garden furniture, as it turns out). Along the way, they offer your one-stop guide to how money really works - and where it might be going next.

The Secret Life of the Money System

Money: The Inside Story

Why Smart Investors Make Crazy Decisions – And How to Exploit Them

The Madness of Markets

This title is written to provide tax advisers with an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees' powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them . There are also important chapters on residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. This new edition covers the once-in-a-generation legislative changes taking effect from April 2025, concerning the removal of non-dom rules. These include: - Abolition of domicile as a relevant factor in determining liability to inheritance tax, capital gains tax and income tax; - Remittance basis of taxation removed for 2025/26 and later years, but previous untaxed amounts held overseas will be taxed when remitted; - Liability to tax for 2025/26 and later years will be based on residence - UK resident settlors of offshore trusts will be taxable on trust income/gains on an arising basis from 2025/26, as the "protected trust" regime which has applied since 2017 is removed; - Offshore trusts settled by a non-UK domiciled settlor will be within the scope of inheritance tax if the settlor is a "long term resident" (LTR) of the UK. - Change in CGT rate for trustees was announced in Budget - increased from 20% to 24%. - The introduction of caps on Agricultural Property Relief (APR) and Business Property Relief (BPR) A digital version of this title is available as part of our online tax resources.

Tax Advisers' Guide to Trusts

An incisive and original guide to executing business strategy in the real-world In Adapt to Win: A Framework to Overcome Strategy Decay Using OKRS and Lean Portfolio Management, experienced technology and business executive Evan Campbell delivers a compelling discussion of the most endemic problems that plague leaders attempting to deploy and execute strategic initiatives within organizations. Campbell explains how to use OKRs - Objective and Key Results - to ensure your company's portfolio investments work together with your employees' actions to realize leadership's preferred strategic outcomes. The author provides a high-level explanation of important strategy processes and competencies, as well as an integrated set of principles and practices that ensure investments and capacity allocation decisions made quarterly will advance key strategic objectives. He also explores why OKRs are the perfect tool to align strategy with execution and how they perform this function. Inside the book: <ul> <li>A thorough treatment of a Lean-based approach to corporate enterprise portfolio management that uses OKRs to help accomplish strategic goals</li> <li>Original techniques you can apply immediately to maximize agility and adaptability</li> <li>Granular advice for specific use cases, including product portfolio management, innovation and innovation ecosystems portfolio management, and corporate IT portfolio management</li> </ul> Perfect for managers, executives, directors, and other business leaders, Adapt to Win is also a must-read for everyone tasked with translating corporate strategy into real-world action that effectively advances defined organizational goals. It's the hands-on manual that strategy-focused leaders everywhere have been waiting for.

A Framework to Overcome Strategy Decay Using OKRs and Lean Portfolio Management

Adapt to Win

Routledge International Studies in Money and Banking

Strategic Risk Management and Sustainable Banking

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

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